Non-specialised wholesale of food, beverages and tobacco (PKD 46.39.Z)
This subclass includes:
- wholesale of food, beverages and tobacco non-specialised, relating to the sale of goods that can be assigned to five or more subclasses of group 46.3.
This subclass excludes:
- wholesale of food, beverages or tobacco specialised, relating to the sale of goods that can be assigned to no more than four subclasses of group 46.3, classified according to the principal activity determined on the basis of value added in the relevant subclasses from 46.31.Z to 46.38.Z.
This group includes the wholesale of household goods, including textiles and furniture.
- This group does not include: - activities of wholesalers who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1
- wholesale of gardening and landscaping equipment (for example, lawn mowers), classified in 46.61.Z.
Industry statistics (2025)
Number of companies
Companies
27,615
Companies (primary PKD)
2,540
Companies with financials
719
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.46.9%1,191
- JDG40.6%1,031
- Sp. j.7.6%193
- Sp. k.2.9%74
- S.A.1.0%25
- Cooperative0.2%6
- Other0.2%5
- P.S.A.0.1%3
- Association0.1%3
- Foundation0.1%2
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 827.80m | USD 9.47m | |
| 2 | sp. z o.o. | USD 303.45m | USD 1.71m | |
| 3 | sp. z o.o. | USD 281.07m | USD 16.17m | |
| 4 | sp. z o.o. | USD 278.22m | USD 8.85m | |
| 5 | sp. z o.o. + limited partnership | USD 241.16m | USD 2.00m | |
| 6 | sp. z o.o. | USD 230.29m | USD 450.18k | |
| 7 | S.A. | USD 198.70m | USD 2.86m | |
| 8 | S.A. | USD 160.49m | USD 2.57m | |
| 9 | sp. z o.o. | USD 146.36m | USD 2.11m | |
| 10 | sp. z o.o. | USD 141.89m | USD 4.11m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 16.71m | +571.6% y/y | |
| 2 | sp. z o.o. | USD 25.59m | +308.1% y/y | |
| 3 | sp. z o.o. | USD 11.31m | +116.3% y/y | |
| 4 | sp. z o.o. | USD 4.09m | +109.8% y/y | |
| 5 | sp. z o.o. | USD 4.77m | +82.3% y/y | |
| 6 | sp. z o.o. | USD 14.80m | +80.9% y/y | |
| 7 | sp. z o.o. | USD 4.89m | +76.8% y/y | |
| 8 | sp. z o.o. | USD 21.15m | +76.0% y/y | |
| 9 | sp. z o.o. | USD 47.41m | +60.2% y/y | |
| 10 | sp. z o.o. | USD 31.16m | +58.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 2,540 companies is non-specialised wholesale of food, beverages and tobacco. 719 entities have filed financial statements.
So far in 2026, 54 new companies with PKD 46.39.Z have been registered. In all of 2025, there were 73 such companies.
So far in 2026, 23 companies with PKD 46.39.Z have been deregistered. In all of 2025, there were 41 such companies.
In 2025, the median revenue for PKD 46.39.Z was USD 1.83m and the mean revenue was USD 16.26m, based on 422 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 42.03k, an improvement on 2024 (USD 38.56k). Among all 674 industries in Poland, PKD 46.39.Z ranks 133rd, putting it in the top 20%.
The most common legal form for PKD 46.39.Z is sp. z o.o., used by 1,191 companies in this industry (46.9% of the total). In second place is a sole proprietorship (1,031 companies, 40.6%), and in third place – sp. j. (193 companies, 7.6%).




